The Rajasthan Tax on Entry of Goods into Local Areas Rules, 1999

Transcription

1 The Rajasthan Tax on Entry of Goods into Local Areas Rules, 1999 CHAPTER I PRELIMINARY 1. Title and commencement. (1) These rules may be called as Rajasthan Tax on Entry of Goods into Local Areas Rules, (2) They shall come into force on date of their publication the Official Gazette. 2. Definitions. (1) In these rules, unless the context otherwise requires, (a) Act means the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999; (b) Assessing Authority shall mean the Assistant Commissioner, Commercial Taxes, Commercial Taxes Officer and Assistant Commercial Taxes Officer respectively appointed or posted by State Government in the Commercial Taxes Department and shall be the assessing authorities under the Act in respect of the dealer falling in their jurisdiction; (c) Appellate Authority shall mean a person not below the rank of Deputy Commissioner of Commercial Taxes appointed as such by the State Government; (d) Deputy Commissioner shall mean a person appointed by the State Government to be the Deputy Commissioner of Commercial Taxes; (e) Deputy Commissioner (Administration) shall mean the Deputy Commissioner (Administration) of Commercial Taxes, appointed as such by the State Government and includes Deputy Commissioner (Administration), Anti evasion ; (f) Fees means any fee leviable under the provisions of the Act; (g) Form means a Form appended to these rules; (h) Government Treasury shall mean a Government Treasury in the State of Rajasthan and includes a sub treasury; (i) Month shall mean Gregorian calendar month; (j) Registering Authority shall mean the Officer of Commercial Taxes Department not below the rank of Assistant Commercial Taxes Officer; (k) Section shall mean section of the Act; (l) State Government shall mean the Government of Rajasthan. (1) Words and expressions defined in the Act and not defined in these rules shall have the meaning respectively assigned to them under the Act. (2) The references in these rules to Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 and its various provisions, shall till such time the Rajasthan Tax on Entry of Goods into Local Areas Bill, 1999 (Bill No. 8 of 1999) is enacted as an Act be construed as references to the provisions of the aforesaid Bill. CHAPTER II REGISTRATION 3. Registration of Dealers. (1) Every dealer liable to get himself registered under the Act shall apply for a registration to the Registering Authority within thirty days from the date of publication of these rules or within thirty days from the date of commencement of his business if he commences his business after the date of such publication. (2) The application for registration shall be made in Form ETLA 1 in duplicate.

2 (3) Each application for registration shall be accompanied by a receipt, from the Government Treasury or a bank challan in Form ETLA 21, of rupees one hundred and such additional sum as is required to cover the additional places of business at the rate of rupees twenty five for each additional place of business. (4) The Registering Authority receiving the application, shall if he is satisfied after making such enquiry as he thinks necessary that the particulars contained in the application are correct and complete, register the dealers and grant a Registration Certificate in Form ETLA 2 and also grant a copy of such registration for every place of business within the State, other than the principal place of business mentioned therein: Provided that a dealer who opts for exemption fee as may be notified by the State Government from time to time and complies with all the conditions mentioned in such notification, shall be deemed to be a registered dealer on payment of the first instalment of the exemption fee determined under such notification, and the Registering Authority shall grant him a registration Certificate in form ETLA 2, within seven days of the deposit of the first instalment of such exemption fee. (5) When the said authority is not satisfied that the particulars contained in the application are correct and complete, he shall reject the application for reasons to be recorded in writing after affording an opportunity of being heard in the matter. (6) Every Registration Certificate granted under sub rule (4) shall be deemed to have been granted personally to the dealer specified therein and no registration certificate shall be sold or transferred. (7) Registration Certificate granted under sub rule (4) shall be exhibited in a conspicuous place within the premises of the principal place of business mentioned in the certificate and a copy of such certificate shall also be exhibited at a conspicuous place within the premises of every other place of business mentioned in the certificate. (8) Every registered dealer who discontinues or transfers his business or otherwise gets his registration certificate cancelled shall forthwith surrender to the Registering Authority the Certificate of Registration and the copies thereof, if any, granted to him. 4. Authority competent to grant registration. (1) The Assistant Commissioner, Commercial Taxes/ Commercial Taxes Officer shall be the registering authority for the purpose of the Act for dealers falling under their jurisdiction. Provided that the State Government may authorise an Assistant Commercial Taxes Officer to be the registering authority in respect of the dealers falling under their jurisdiction under the Act. (2) In the case of dealers having more than one place of business, the registering authority having jurisdiction over the principal place of business shall be the Registering Authority. 5. Amendment of Registration Certificate. (1) Where the dealer desires the Registration Certificate granted to him under these rules to be amended, he shall submit an application on plain paper for this purpose to the Registering Authority mentioning therein the specific matters in respect of which, he desires such amendment and the reasons therefore, together with the Registration Certificate and copies granted to him and such authority may, if satisfied with the reasons given, make such amendment as he thinks necessary, in the Registration Certificate and the copies thereof, if any, granted to him. (2) The provisions of sub rule (7) of rule 3 shall apply in relation to such amended certificate and copies thereof as they apply in relation to the original certificate and copies thereof.

3 6. Issue of duplicate Registration Certificate. Where the Registration Certificate granted under these rules is lost, destroyed, defaced or mutilated, a duplicate copy of the Registration Certificate may be granted by the Registering Authority, if he is satisfied of such loss, destruction, defacement or mutilation on payment of a fee of rupees fifty. 7. Security to be furnished by certain dealers. (1) The security to be furnished under Section 13, may be furnished by the dealer in any of the following manner, namely (a) (b) (c) by cash; or by depositing with the officer concern National Saving Certificates issued by the Government of India of a face value not less than the amount of security required to be furnished, duly endorsed in favour of the Commissioner or assessing authority concerned; or by furnishing to the assessing authority concerned a guarantee from a scheduled Bank having its Head Office or a Branch Office in the State agreeing to pay to the State Government or any of its officer on demand the amount of security fixed by the assessing authority concerned; or (d) by executing a bond in favour of the State Government in Form ETLA 16. (2) The Security furnished may, in the event of default in payment of tax, to the extent of tax due, be forfeited and charged towards such tax. The assessing authority shall in such case where such adjustment has been made, demand fresh security or additional security to make up the amount adjusted towards the tax: Provided that no action under this sub rule shall be taken unless the dealer affected has been given a reasonable opportunity of showing cause against such action. Where dealer opts for exemption fee as may be notified by the State Government and complies with the conditions mentioned therein, then he shall not be required to furnish security under this rule. CHAPTER III PAYMENT OF TAX, FILING OF RETURNS AND ASSESSMENTS 8. Payment of tax. (1) The statement under sub section (1) of Section 16 shall be in Form ETLA 3 and shall be sent to the assessing authority so as to reach him within fourteen days after the close of the month to which such statement relates. Such statement shall be accompanied by a challan from a Government Treasury or authorised Bank or a crossed demand draft in favour of the assessing authority for the full amount of tax payable by him on the basis of total value of goods liable to tax during the month to which the statement relates. (2) If the amount sent by any dealer along with the statement is less than the amount of tax payable by him the assessing authority shall serve upon the dealer a notice in Form ETLA 4 and the dealer shall pay the sum demanded in the said notice within the time and in the manner specified in the notice. (3) After making the provisional assessment under sub section (3) of Section 16, the assessing authority shall examine whether any and if so, what amount is due from the dealer after deducting any tax already paid under sub rule (1) or (2). If any amount is found to be due from the dealer towards the provisional assessment, the assessing authority shall serve upon the dealer a notice in Form ETLA 6 and dealer shall pay the sum demanded within ten days from the service of notice in the manner specified in the notice.

4 (4) If any registered dealer shows to the satisfaction of the assessing authority that the goods which he brings or causes to be brought into the local area are not liable to tax, and makes an application in this behalf, the assessing authority may direct that it shall not be necessary for dealer to furnish the statements specified in sub rule (1), and may grant the dealer a certificate in Form ETLA 22. If during the period of validity of the above certificate, the dealer becomes liable to pay tax under the Act when he brings or causes to bring such goods into the local area, the certificate issued above, shall be deemed to have been cancelled. 9. Form of returns. The return to be submitted under Section 12 shall be in Form ETLA Annual return and final assessment. (1) (a) Every registered dealer shall submit a return in Form ETLA 5 to the assessing authority so as to reach within thirty days after the close of the year to which the return relates, provided that every dealer who discontinues his business during the course of the year, shall submit to the assessing authority, a return in Form ETLA 5 for the period up to and inclusive of the date of discontinuance, within fifteen days from the date of such discontinuance. (b) Every dealer, who submits a return under clause (a) shall submit along with the return, challan in Form ETLA 21 to the Government Treasury, or authorised bank or crossed demand draft as the case may be in favour of the assessing authority for the full amount of tax payable for the year on the basis of the return after deducting there from the tax, if any, already paid during the year. (c) Where the full amount of tax payable under clause (b) is not paid along with the return, the assessing authority shall serve upon the dealer a notice in Form ETLA 7 and the dealer shall pay the amount demanded in the said notice within ten days from the service of the notice. (2) On receipt of the return in Form ETLA 5, the assessing authority shall, if he is satisfied after such scrutiny of accounts and such enquiries as he considers necessary, that the return is correct and complete, finally assess on the basis of the return, the tax payable under the Act for the preceding year or for the part of the year to which the return relates, as the case may be. (3) Before making the assessment to the best of his judgment under sub section (4) of Section 12, the assessing authority shall, (i) (ii) if no return is submitted by the dealer, issue a notice in Form ETLA 8; if the return submitted by the dealer appears to the assessing authority to be incorrect or incomplete, issue a notice in Form ETLA 9. (4) Wherein in any case, the assessing authority assesses a figure different from that shown in the return submitted under the provisions of these rules, he shall record its reasons briefly in writing and shall furnish the dealer with a copy of such order. (5) After making the final assessment under sub rule (2) or (4), the assessing authority shall examine whether any and if so, what amount is due from the dealer after deducting any tax, already paid in advance under Section 16 and the amount of tax, if paid under clause (b) or (c) of sub rule (1). If any amount is found to be due from the dealer towards the final assessment, the assessing authority shall serve upon the dealer a notice in Form ETLA 10 and the dealer shall pay the sum demanded within the time and in the

5 manner specified in the notice. If the tax due on the final assessment is lower than the tax already paid, it shall serve upon the dealer, a notice in Form ETLA 11 for refund of the excess tax along with a refund payment order in Form ETLA 23, for the amount of refund due: Provided that the excess tax refundable to the dealer may be adjusted towards any other amount due by him under the Act, and for this purpose a refund adjustment order in Form ETLA 24 shall be issued. (6) A dealer who is liable for summary assessment under Section 14 shall enclose with his return or revised returns the following enclosures, namely: (a) a statement specifying the value of the goods purchased or received from outside the local areas; (b) a statement specifying the value of the goods purchased or received from outside the local area; (c) a statement specifying the value of the goods purchased or received from outside the local area but returned to the supplier; (d) a statement specifying the value of the goods purchased or received from outside the local area, but sent out of the local area otherwise than by way of sale; (e) a statement specifying correct and complete particulars of purchase or receipt of goods which are claimed as not liable to tax; and (f) a proof regarding the payment of tax under the Act. 11. Returns to be submitted by the dealer having more than one place of business. Notwithstanding anything contained in rule 10: (i) In the case of a dealer having more than one place of business in the State, the aggregate turn over of all such places of business shall be taken as the turn over of the business for the purposes of these rules. (ii) All statements and returns prescribed by these rules shall, in the case of dealers referred to in sub clause (i), be submitted from the principal place of business in the State to the assessing authority of the area in which such principal place of business is located and shall include the total turn over of all the additional place of his business. (iii) Each branch shall also (a) submit to the assessing authority of the area in which it is situated an annual return of the total turn over of the branch in Form ETLA 5, and (b) intimate to such authority the fact that the total turn over of its business in the branch is included in the annual return submitted by its Head Office and specify the name and address of such principal place of business: Provided that the Commissioner may, exempt a dealer having more than one place of business in the State, from submitting a return in respect of each branch to the assessing authority of the area in which it is situated. 12. Exemption and deduction. (1) In determining the purchase price liable to tax, the amount relating to the purchases made within the local area from a registered dealer doing business in the same local area shall be deducted. (2) All amounts received from the seller in respect of the goods returned to them by the dealer shall be deducted from the purchase price liable to tax provided that the goods were returned within a period of six months from the date of delivery of the goods.

6 (3) In determining the value of goods liable to tax, the value of goods purchased or received from outside the local area but subsequently sent out of the local area otherwise than by way of sale shall be deducted, provided that the goods are sent out of the local area within a period of six months from the date of entry of such goods into the local area and entries are made in the stock register in the manner specified in sub rule (5) of rule Instalments for payment of finally assessed tax. (1) A dealer in respect of payment of finally assessed tax in instalments, shall apply to the authority on plain paper specified under sub rule (2); (2) The authorities for the purpose of sub rule (1) shall be, (a) the Assistant Commercial Taxes Officer, in case total demand does not exceed Rs. 25,000/ and (b) the Assistant Commissioner, Commercial Taxes, or the Commercial Taxes Officer, as the case may be in case the total demand does not exceed Rs. 1,00,000/ (c) where the amount of the total amount exceeds the limits as specified in clause (a) and (b) or the period of 12 months is found insufficient in view of the circumstances of the case, prior permission in writing shall be required by the officers referred above: (i) from the Assistant Commissioner, Commercial Taxes, or the Commercial Taxes Officer, having jurisdiction, if the amount of such demand exceed Rs. 25,000/ but does not exceed Rs lac and instalments does not exceed 12 months (ii) from the Deputy Commissioner (Administration) having jurisdiction, if the amount of such demand does not exceed Rs lac and the proposed period of instalments does not exceed 25 months and (iii) from the Commissioner, Commercial Taxes, if the amount of such demand exceeds Rs lacs and the proposed period of instalments does not exceeds 36 months. Explanation. Instalments under this rule shall not be granted beyond a period of 36 months. (3) Where payment of any demand is postponed beyond a period of one month, the dealer shall be required to furnish a security bond in form ETLA 16. CHAPTER IV ACCOUNTS 14. Nature of accounts to be maintained by dealers. (1) Every registered dealer and every person liable to get himself registered under the Act shall keep and maintain a true and correct account of his daily transaction of sales and purchases of goods. (2) Every such dealer or person shall keep the current books of accounts at the place or places of business entered in the Registration Certificate. Every purchase shall be brought to account then and there as soon as the purchase is effected. (3) Every wholesale dealer or manufacturer shall maintain day to day stock accounts in respect of each of the goods and each variety of the same goods dealt with by him. The stock account shall contain particulars of purchases or stock receipts, sale or stock transfers and balance of stock. (4) Every dealer shall maintain subsidiary accounts of stock for each branch, depot or godown. Every branch shall also maintain the stock accounts in respect of its own transactions in the form adopted for this purpose by its principal place of business.

7 (5) Every dealer while delivering goods to another dealer in pursuance of sale or while consigning the goods to his branch or depot or vice versa, where the aggregate amount of the goods so sold or consigned is one thousand rupees or more, shall issue a delivery note in triplicate in Form ETLA 12. The delivery notes shall be maintained in the form of books containing one hundred Forms, and the Forms shall be serially machine numbered and one series of numbers shall be adopted for each assessment year. (6) Any officer of Commercial Taxes Department not below the rank of Assistant Commercial Taxes Officer, requiring any dealer to produce before him the accounts and other documents or to furnish any information relating to his business under sub section (1) of Section 30 shall serve upon the dealer a notice in Form ETLA 13. The dealer on whom the notice is served shall produce the accounts and other documents and shall furnish information relating to his business on the date and time specified in the notice. CHAPTER V APPEALS AND REVISIONS 15. Appeal to the appellate authority. (1) An appeal under Section 23 shall be preferred to the appellate authority in Form ETLA 14 and shall (a) specify all the particulars given in the prescribed Form, (b) be signed by the appellant or by his authorised representative, (c) be verified in the manner given in the prescribed Form, (d) be accompanied by a certified copy of the order appeal, against, and (e) be affixed with court fees stamps of Rs. 50/. (2) The appeal may be sent to the appellate authority by registered post or may be presented in his office by his authorised agent or a legal practitioner or a chartered accountant duly authorised by the appellant in writing. 16. Appeal to the Rajasthan Tax Board. (1) Every appeal under Section 24 to the Rajasthan Tax Board shall be in Form ETLA 15 and shall be verified in the manner specified. (2) It shall be in quadruplicate and accompanied by four copies of the order appealed against one of which shall be the certified copy, and also four copies of the order of the assessing authority in respect of which order appealed against was passed. (3) In the case of an appeal preferred by any person other than an officer empowered by the State Government under sub section (1) of Section 24, it shall also be affixed with court fees stamps of Rs. 100/. (4) Every Memorandum of cross objections under Section 14 shall be in Form ETLA 17 and shall be verified in the manner specified therein. 17. Appeal to High Court. Every appeal under Section 27 to the High Court shall be in Form ETLA 18 and shall be verified in the manner specified therein. It shall be accompanied by the original order or a certified copy of the order of the Rajasthan Tax Board appealed against. 18. Giving effect to an appellate or a revisional order. If an order passed in appeal or revision has the effect of varying the order of an assessing

8 authority or any other officer shall take action suo moto to give effect to such order and shall refund the excess or realise the deficit as the case may be. CHAPTER VI PROCEDURE FOR RECOVERY OF TAX 19. General mode of recovery. Without prejudice to other provisions of the Act, where any tax or sum payable by dealer or a person under this Act is not paid in accordance with the provisions of this Act or the rules made or notifications issued there under it shall be recoverable as an arrears of land revenue and the assessing authority or any other officer having jurisdiction for the time being over such dealer or person shall be empowered to recover such tax or other sum by attachment and sale of the movable or immovable property of such dealer or person and all provisions of Rajasthan Land Revenue Act, 1956 (Rajasthan Act No. 15 of 1956) read with the Rajasthan Land Revenue (payment, credits, refund and recovery) Rules, 1958 shall mutatis mutandis apply. 20. Stay of Demand. Where a dealer or person has preferred an appeal to the appellate authority, such appellate authority after affording an opportunity of being heard to the appellant and the assessing authority may stay the recovery of the disputed amount of tax or demand on furnishing of security as provided in rule 7. CHAPER VII MISCELLANEOUS 21. Information regarding entering into partnership or dissolution of partnership. (1) If a dealer enters into partnership in regard to his business, he shall report the fact to the assessing authority concerned within fifteen days of his entering into such partnership. The dealer and the partners shall be jointly and severally be responsible for the payment of tax leviable under the Act. (2) If a partnership is dissolved, every person who was a partner shall send an intimation of the dissolution to the assessing authority concerned within fifteen days of such dissolution. 22. Information regarding discontinuance of business or change of place of business. If, at any time, a dealer, (i) discontinues or sells or otherwise disposes of the whole or any part of any business carried on by him; or (ii) changes his place of business or any of his places of business; or (iii) (iv) opens a new place of business; or changes the name of any business carried on by him, the dealer or if he is dead, his legal representative; shall intimate the fact to the assessing authority concerned within thirty days hereafter. 23. Liability to tax on a legal representative. (1) Where any dealer doing business in respect of which tax is payable under this Act is dead, the Executor, Administrator, successor in title or other legal representative of the deceased shall, in respect of such business be liable to submit the return due under these rules, and the assessment under Sections 12, 14 and 15 and to pay out of the estate of the

9 deceased dealer the tax and/or any penalty assessed or levied, as the case may be, as payable by the deceased dealer. (2) The provisions relating to appeals and revisions shall be applicable to assessments made under sub rule (1) as if the Executor, Administrator, successor in title or other legal representative were himself the dealer. 24. Liability for payment of tax and penalty in respect of firm, etc., discontinued or dissolved. (1) When any business carried on by a firm, a Hindu Undivided Family or an Association has been discontinued or dissolved, every person who was at the time of such discontinuance or dissolution a partner of such firm or member of such Hindu Undivided Family or Association, shall be jointly and severally liable to assessment under Sections 12, 14 and 15 and payment of the tax assessed and/or penalty levied. (2) Where any Hindu Undivided Family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summons or orders issued under the Act or these rules may be served on any member of the Hindu Undivided Family or any person who was a partner, not being a minor, of the firm or member of Association, as the case may be, immediately before such partition, dissolution or discontinuance. 25. Liability to tax of guardian, trustees, agents, etc. Where any business is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall in respect of the business be liable to submit the returns due under these rules and to assessment under Sections 12, 14 and 15. The tax and / or any penalty leviable shall be levied upon and be recoverable from any such minor or other incapacitated person, if he were of full age, of sound mind and if he were conducting the business himself, and all the provisions of the Act and these rules shall apply accordingly. 26. Liability to tax of managers, receivers, etc. If the estate or any portion thereof of a dealer having business in respect of which tax is payable under this Act, is under the control of the Court of Wards, the Administrator General, the Official Trustee or any Receiver or Manager including any person whatever his designation who in fact manages the business on behalf of the dealer appointed by or any order of a Court, such Court of Wards, Administrator General, Official Trustee, Receiver, Manager or any other person, shall in respect of the turn over of such business be liable to submit the returns due under these rules and to assessment under Sections 12, 14 and 15. The tax and/or any penalty leviable shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver or manager or any person in like manner and to the same extent as it would be leviable upon and recoverable from the dealer if he were conducting the business himself and all the provisions of the Act and these rules shall apply accordingly. 27. Composition Offences. Deputy Commissioner (Administration), Deputy Commissioner (Administration) Anti evasion shall be prescribed authority under section 37 for composition of offences. 28. Returns and other particulars to be furnished by the forwarding agency and others. Every clearing and forwarding house or agency, transporting agency, shipping agency in the State shall submit to the entry tax authority of the area a statement in Form ETLA 19 every month. The statement shall be submitted within fifteen days from the close of the month to

10 which it relates. 29. Submission of certain records by owners, etc. of vehicles. The owner or other person in charge of the goods vehicle shall, in respect of the goods transported by him in such vehicle, submit to the entry tax officer having jurisdiction over the local area in which the goods are delivered, a statement in Form ETLA 20, every month within 15 days after the close of the month to which it relates. 30. Particulars to be furnished by Bank. Every Bank including and branch of a Bank in the State shall, if so required by an officer not below the rank of an Assistant Commercial Taxes Officer, furnish any such particular as he may require in respect of the transactions of any dealer with such Bank. 31. Service of Notices, etc. The service of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely : (a) by giving or tendering it to such dealer or his manager or agent; or (b) if such dealer or his manager or agent is not found, by leaving it at his last known place of business or residence, by giving or tendering it to some adult member of his family; or (c) if the address of such dealer is known to the assessing authority by sending it to him by registered post.; (d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence. 32. General Mode of payment of money into Treasury or Bank. (1) (i) The tax or any other amount payable under the Act or these rules shall be paid by the dealer into concerned treasury or the bank authorised to receive money on behalf of the State Government by means of a challan in Form ETLA 21 or through a demand draft in favour of the assessing authority concerned drawn on any branch situated in Rajasthan of the State Bank of India or any of its associate Bank or any other branch authorised by the State Government, (ii) Notwithstanding any thing contained in sub rule (1)(i) the assessing authority may in the interest of state revenue permit a dealer or a person to deposit an amount of tax, demand or other sum in its office and receipt in form ST 26 shall be issued by (iii) him to such dealer or person, Notwithstanding anything contained in sub rule (1)(i) and (ii), where any amount of tax, demand or other sum is payable to the incharge of a check post or flying squad or to any other officer such amount may be accepted by such incharge or office or person and a receipt in form of ST 26 shall be issued to the depositor. (2) Every payment made under the Act or under these rules into a Government Treasury or the authorise Bank shall be accompanied by a Challan in Form ETLA Fee for grant of copies. The fee payable for the grant of certified copies of any document under the Act or these rules shall be as follows: (i) for 100 words or less Rs. 2/ (ii) for every additional 100 words or fraction thereof Rs. 1/

11 34. Appearance before any authority in proceedings. Any than the High Court in connection with any proceedings under the Act may be represented before such authority, (a) by his relative or a person regularly employed by him if such relative or person is duly authorised by him in writing in this behalf, or (b) by a legal practitioner, or (c) by a chartered accountant, or (d) by a person enrolled as a Sales Tax Practitioner by the Commissioner of Commercial Taxes under Rule 64 of the Rajasthan Sales Tax Rules, 1995 and duly authorised by the person whom he represents.